1. On January 31, 2021, Mr. Ang died. The following unpaid taxes relate to his property, income on his property and estate. Estate tax was filed on July 31, 2021, the deadline prescribed for payment. Income tax from practice of profession for calendar year 2020 Estimated income tax from practice of profession for calendar year 2021 Income tax on income of estate, February to July, 2021 P 147, 500 150,000 80,000 Real property tax for 2020 35,000 Real property tax for 2021 35,000 Estate tax 160,000 Required: Compute for deductible unpaid taxes.